“registration under section 12A”

Charitable TrustsSection 12ASection 12A2,527 judgments

The decision most relied on for registration under section 12A is ACIT v. Surat City Gymkhana (300 ITR 214), cited in 125 judgments on BharatTax.

Leading authorities on registration under section 12A

ACIT v. Surat City Gymkhana

300 ITR 214 · 2008 · Supreme Court

125

citing judgments

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

Ananda Social and Educational Trust v. CIT

426 ITR 340 · 2020 · Supreme Court

116

citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

Ahmedabad Urban Development Authority v. ACIT

396 ITR 323 · 2017 · High Court

108

citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Gujarat Maritime Board

295 ITR 561 · 2007 · Supreme Court

citing judgments

A statutory corporation undertaking activities that generate income qualifies as a charitable entity under Section 2(15) if its dominant object is general public utility and it is legally obligated to apply its income solely for that purpose, even if the activities appear to be in the nature of trade or business. Such an entity is entitled to registration under Section 12A and exemptions under Section 11.

CIT v. Dawoodi Bohra Jamat

364 ITR 31 · 2014 · Supreme Court

citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association

140 ITR 1 · 1983 · Supreme Court

citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

CIT v. Parma Nand

268 ITR 172 · 2004 · High Court

citing judgments

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

Barendra Prasad Ray v. ITO

129 ITR 295 · 1981 · Supreme Court

citing judgments

When determining if an activity serves charitable purposes for tax exemption, the primary consideration is whether its predominant object is to make a profit or to carry out charitable activities.

Judgments citing registration under section 12A

M/S Prayas Bahuddeshiya Samajik Sanstha, Nagpur vs. CIT Exemptions, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 7/NAG/2020[00]Status: DisposedITAT Nagpur12 Sept 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.7/Nag/2020 िनधा"रण वष" / Assessment Year : - M/S.Prayas Bahudeshiya The Cit Exemption, Samajik Sanstha, Vs Pune. 246/247, Trikoni Maidan, Hanuman Nagar, Medical Road, Nagpur – 440009. Pan: Aafap 2641 G Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ca Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 31/08/2023 Date Of Pronouncement 12/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Assessee’S Application For Registration Under Section 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 Dated 29.11.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. Whether On The Facts & Circumstances Of The Case The Cit(Exemptions), Pune Was Justified In Rejecting The Application Of M/S.Prayas Bahuddeshiya Samajik Sanstha [A]

Section 12ASection 2(15)

आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE

Indian Medical Association, Nagpur vs. CIT(Exemption), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 18/NAG/2020[00]Status: DisposedITAT Nagpur12 Sept 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.18/Nag/2020 िनधा"रण वष" / Assessment Year : - Indian Medical Association, The Cit Exemption, Ima Building, Station Vs Pune. Road, Bhandara, Maharashtra – 441904. Pan: Aabti 7140 N Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 31/08/2023 Date Of Pronouncement 12/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Assessee’S Application For Registration Under Section 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 Dated 30.11.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Order Passed Is Without Basis & Is Bad In Law. Indian Medical Association [A]

Section 12A

आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH : : NAGPUR [VIRTUAL HEARING AT PUNE] BEFORE

M E Meeran Mss Iqra Charitable Trust, Kochi vs. CIT Exemption, Kochi

ITA 19/COCH/2023[2021-22]Status: DisposedITAT Cochin12 Sept 2023AY 2021-22

Bench: Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember M E Meeran MSS Iqra Charitable Trust No. 2A-34/137A, NH Bypass Edapally P.O. , Kochi 682024 [PAN:AAGTM9544H] vs. CIT (Exemption) 2nd Floor, Sanjuan Tower Behind CR Building Kochi 682018

For Appellant: Ms. Ankitha V.A., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember M E

Worldwelfare Health Federation, Jaipur vs. Commissioner of Income Tax(Exemption), Jaipur

In the result the appeal of the assessee is allowed for statistical

ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)

Section 12ASection 133(6)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U

M/S Janiyyathul Mustharshideen Charitable Trust, Malappuram vs. ITO Ward 1, Tirur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 980/COCH/2022[2010-11]Status: DisposedITAT Cochin11 Sept 2023AY 2010-11

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember Janiyyathul Mustharshideen The Income Tax Officer Charitable Trust Ward -1, Tirur Edayoor Post Vs. Malappuram 676554 [Pan:Aaatj6491Q] (Appellant) (Respondent) Assessee By: Shri Shameem Ahmed, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 11.09.2023 Date Of Pronouncement: 11.09.2023 O R D E R Persanjay Arora, Am This Appeal By The Assessee Agitating The In Limine Dismissal Of It’S Appeal Vide Order Dated 31.10.2022 By The Commissioner Of Income Tax (Appeals), Income Tax Department [Cit(A)], Contesting It’S Assessment Under Section 143(3) Of The Income Tax Act, 1961 (‘The Act’) Dated 28.03.2013 For Assessment Year (Ay) 2010-11. 2. Brief Facts Of The Case Leading To The Instant Appeal Are That The Assessee, A Public Charitable Trust Constituted Under The Trust Deed Dated 28.06.1999 & Registered U/S.12Aa Of The Act W.E.F. 20.10.2005, Returned It’S Income For The Relevant Year (On 29.06.2010) At Nil Income, Claiming Exemption U/S.11 Of The Act On The Voluntary Contributions Received During The Year, I.E., Rs.12.18 Lakhs. The Same Was Denied By The Assessing Officer (Ao) As The Assessee Had, Subsequent To Its Registration Under Section 12Aa Of The Act On 20.10.2005, I.E., On 21/10/2005, Totally Amended It’S Object Clause, Which Rather Was Required To Be Ratified By The Hon'Ble

For Appellant: Shri Shameem Ahmed, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 11Section 12ASection 143(3)Section 192Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember Janiyyathul Mustharshideen

Chhattisgarh Rajya Open School, Raipur vs. Deputy Commissioner of Income-Tax, Exemption Circle, Raipur

In the result, the assessee's appeal is dismissed in terms of our observations above

ITA 2/RPR/2020[2016-17]Status: DisposedITAT Raipur07 Sept 2023AY 2016-17

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri Debashis Lahiri, CIT-DR

Section 10Section 12ASection 143(2)Section 143(3)Section 2

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

Shree Tadkeshwar Lignite Suppliers Association, Surat vs. Commissioner of Income Tax (Exemption), Ahmedabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 350/SRT/2023[2022-23]Status: DisposedITAT Surat30 Aug 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.350/Srt/2023 (Physical Hearing) Shree Tadkeshwar Lignite Vs. The Cit(Exemption), Suppliers Association, Ahmedabad At & Po Ushker – Ramkund, Taluko Mandvi, Dist. Surat – 394140 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalts2151F (Appellant) (Respondent) Appellant By Shri Dinesh Radadiya, Advocate & Shri Denish Mashroowala, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) Date Of Hearing 09/08/2023 30/08/2023 Date Of Pronouncement

Section 12ASection 12A(1)(ac)

record. We note that assessee has not submitted the required details and documents which were asked by the ld. CIT(E) for registration under section 12A(1)(ac)(iii)/12AB of the Act. We also note that the assessee’s name mentioned in the PAN is different and the name

Pragyawan Foundation, Ghaziabad vs. ITO Exemption, Ghaziabad

In the result, the assessee’s appeal stands allowed for statistical purposes

ITA 3005/DEL/2022[-]Status: DisposedITAT Delhi24 Aug 2023

Bench: the ld. CIT (E).

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Sanjay Gupta, CIT DR

Section 12ASection 12A(1)(ac)

facts of the case. Registration may please be granted under Section 12AB.” 3. The assessee had filed an application dated 28.04.2022 for registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961 (for short 'the Act') in Form No.10AB. Ld. CIT (E) noted that several notices were

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7885/MUM/2019[2011-12]Status: DisposedITAT Mumbai23 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

following decisions of various courts and the tribunal which rules that interest income on bank fixed deposits in case of the assessees having registration under Section 12A is exempt from tax under Section 11 of the Act. i. Commissioner of Income Tax (Exemptions) v Bombay Presidency Golf Club ... assessees concerned in both these decisions were not eligible to claim exemption under Section 11 of the Act in the absence of registration under Section 12A of the Act hence claimed exemption to tax of the interest income on bank deposits by applying the principle of mutuality which

International Copper Association India, Mumbai vs. ITO (Exemp)- II (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 7884/MUM/2019[2010-11]Status: DisposedITAT Mumbai23 Aug 2023AY 2010-11

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 143(3)

Magic Pathshala, New Delhi vs. CIT (Exemption), New Delhi

In the result, appeal of the assessee stand allowed for statistical purpose

ITA 1167/DEL/2023[-]Status: DisposedITAT Delhi23 Aug 2023

Bench: Shri Shamim Yahya & Shri Kul Bharat

For Appellant: Shri Mukesh Singhal, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)

Section 12ASection 800(3)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)Section 80G(5)(iv)

ignoring the fact that the Ld. CIT(E) has not raised any doubt regarding genuineness of charitable activities undertaken by the Trust, as registration under Section 12A of the Act has been duly granted to the Appellant by the Ld. CIT(E) itself. 7. On the facts and circumstances

Pali Textile Common Effluent Treatment Plant, Pali vs. CIT, Exemption, Jaipur

In the result the appeal of the revenue in ITA No

ITA 67/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI

ACIT, Circle (Exemption), Jodhpur vs. Pali Textile Common Effluent Treatment Plant, Pali

In the result the appeal of the revenue in ITA No

ITA 294/JODH/2019[2016-17]Status: DisposedITAT Jodhpur22 Aug 2023AY 2016-17

Bench: Its Hearing Before Your Honour.”

Section 11Section 11(1)(d)Section 12ASection 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI

Tanisa Foundation, Gurgaon vs. CIT (Exemption), Chandigarh

In the result, both the appeals are allowed for statistical purposes

ITA 924/DEL/2023[2023-24]Status: HeardITAT Delhi21 Aug 2023AY 2023-24

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediaita Nos.924 & 923/Del/2023 (Assessment Year : 2023-24) Tanisa Foundation Vs. Cit (Exemption) Ca, M.R. Sahu, Chandigarh House No.651, 1St Floor, Sector-10A, Nr. G.D. Goenka Public School, Gurgaon, Haryana – 122 001 Pan No. Aaett 3089 J (Appellant) (Respondent) Assessee By Shri M. R. Sahu, C.A. Revenue By Shri Subhra Jyoti Chakraborty, Cit-D.R. Date Of Hearing: 21.08.2023 Date Of Pronouncement: 21.08.2023

Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP

Tanisa Foundation, Gurgaon vs. CIT (Exemption), Chandigarh

In the result, both the appeals are allowed for statistical purposes

ITA 923/DEL/2023[2023-24]Status: HeardITAT Delhi21 Aug 2023AY 2023-24

Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SAKTIJIT DEY, VICE-PRESIDENT AND SH. PRADIP

Institute Management Committee of Iti, Narayanpur vs. Income Tax Officer, Ememption-I, Raipur

In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our observations hereinabove

ITA 27/RPR/2019[2015-16]Status: DisposedITAT Raipur21 Aug 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.27/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2015-16 V. Institute Management Committee, The Income Tax Officer- Women Iti, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [Pan: Aaati 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By None प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 14.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 22.08.2023

For Respondent: Mr.Satya Prakash Sharma

Section 11Section 12ASection 143(3)

following grounds: - 1) Assessee has filed Return of Income as Trust registered under section 12A. 2) Evidence regarding registration or application for registration under section 12A was not evident. But we appeal against the ground above mentioned because: 1) Return of Income mentions that we are registered under Section 12A ... Income Tax Return Regn No. for the Charitable institution registered U/s.12A was required while there was not any column for Deemed Registration Under Section 12A. So that we had provided a numerical code as Registration no. due to validate the ITR for the respective Asst. year. 2) We have submitted

Paraswanath Jain Swetamber Pedhi, Sirohi vs. CIT(Exemption), Jaipur

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 3/JODH/2023[2022-23]Status: DisposedITAT Jodhpur18 Aug 2023AY 2022-23

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year: 2022-23 Paraswanath Jain Swetamber The Cit(Exemption), Pedhi, C/O Rajendra Jain Vs Jaipur Advocate, 106, Akshay Deep Complex, 5Th B Road, Sardarpura, Jodhpur Pan: Aaatp7965R Appellant / Assessee Respondent / Revenue Assessee By Sh. Rajendra Jain, Advocate Revenue By Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(Exemption), Jaipur Dated 30.11.2022 Passed Under Section 12Aa Of The Act For A.Y. 2022-23. The Assessee Has Raised The Following Grounds Of Appeal:- “1. That On The Facts & In The Circumstances Of The Case, The Order U/S 12Aa Passed By Cit, Exemption Is Bad In Law & Bad In Facts. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Exemption) Erred In Rejecting Grant Of Registration U/S 12Aa Of The Act. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Exemption) Grossly Erred In Holding The Assessee Trust Was Not Registered Under Rajasthan Public Trust Is Contrary To Evidence On Record. Paraswanath Jain Swetamber Pedhi 4. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Exemption) Erred In Rejecting Evidences & Explanation Furnished By The Assessee In Arbitrarily Manner. 5. That The Petitioner May Kindly Be Permitted To Raise Any Additional Or Alternative Grounds At Or Before The Time Of Hearing. 6. The Petitioner Prays For Justice & Relief.”

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P

Bhakti Prem Padma Swetamber Jain Charitable Seva Sansthan, Udaipur vs. CIT(E), Jaipur

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 179/JODH/2022[2021-22]Status: DisposedITAT Jodhpur18 Aug 2023AY 2021-22

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2021-22 Bhakti Prem Padma Swetamber Cit (Exemption), Jain Charitable Seva Sansthan, Vs Jaipur 702 C/O Man Bai Murdia Hospital Hiran Magari Sector-11 Pan: Aaatb1780A Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(E) Passed Under Section 12Aa Of The Act On 26.03.2021. The Assessee Has Raised The Following Grounds Of Appeal:- “1. The Impugned Order U/S 12Aa(1)(B)Of The Act Dated 26.03.2021 Is Bad In Law & On Facts Of The Case & Hence The Same May Kindly Be Quashed. 2. The Ld. Cit(E) Erred In Law As Well As On The Facts Of The Case In Rejecting The Registration U/S 12Aa(1)(B) Without Providing Adequate & Reasonable Opportunity Of Being Heard To The Assessee In Gross Breach Of Law. The Registration U/S 12Aa(1)(B) So Denied Is Contrary To The Provisions Of Law & Facts Of The Case. Hence The Same Kindly Be Directed To Grant The Registration From The Year When The Application Was Filled.

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND DR. DIPAK P

Shri Parnami Panchayat, Jaipur vs. ITO, (Exemptions), Ward-1, Jaipur

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)

Section 11Section 12ASection 234B

held that benefit under sections 11 and 12 would be available to assessee from assessment year following financial year in which application for registration under section 12A was given and not from any previous year. 1.2. Ld. DR has argued that on account of assessee's Special Leave Petition ... Supreme Court in this case have not considered the effect of PROVISO to section 12A (2). The decision simply says that registration under section 12A is a condition precedent for availing benefit under sections 11 and 12. 4.2. This decision, by Hon'ble Supreme Court, was delivered on 27/11/2007 whereas

Shree Siddhakala Vishwath Mandal, Mumbai vs. CIT (Exemptionn), Mumbai

In the result, all these 4 appeals are allowed as directed above for statistical purposes

ITA 1735/MUM/2023[2022-2023]Status: DisposedITAT Mumbai17 Aug 2023AY 2022-2023

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Siddhakala Bhakta Mandal 1St Floor, Pitle Wadi, Cit (Exemption) Hanuman Road, Mumbai Vs. Vile Parle (East), Mumbai-400 057 (Appellant) (Respondent) Pan No. Aaets2965E Siddhakala Vishwashat Mandal House No.2/16, Cit (Exemption) Babhai, L.T. Road, Mumbai Vs. Borivali (West) Mumbai-400 091 (Appellant) (Respondent) Pan No. Aadts9608M Siddhakala Vishwastha Mandal Room No.1, Vaijal Chawl, Cit (Exemptions) Jai Bhawani Marg, Mumbai Vs. Amboli Andheri (W) Mumbai-400 058 (Appellant) (Respondent) Pan No. Aacts3779A Shree Siddhakala Vishwath Mandal Kandivali W Cit (Exemptions) Vs. Plot No. 517, Mumbai Sai Krupa Datta Mandir Road, Dahanukar Wadi

For Appellant: Mr. Sharad Vaze, ARFor Respondent: Mr. Raj Singh Meel, Sr. AR

Section 12Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM